In memoriam: May 2016

Tributes are paid to the CAs who have recently passed away.

David Alexander Whitaker

Tributes have been paid to David Alexander Whitaker MA CA, former chair of Perth Racecourse, who lived in Perth and died on 7 March 2016 aged 78.

Born in Edinburgh on 8 September 1937, Mr Whitaker was educated at Eton College and Oxford University before embarking on an apprenticeship with McClellan, Moores & Co, in the firm’s London office. He was admitted to membership on 25 November 1963 and was made a partner in 1965. He served on the ICAS Research Advisory Committee in 1974 and following the merger between McClellan, Moores & Co and Arthur Young & Co he was to become a partner with Ernst & Young in Edinburgh.

As well as carving out a distinguished career in accountancy Mr Whitaker was regarded as a very influential figure in horseracing. He and his wife Fiona owned Lucius, the Grand National Winner of 1978, and for more than 20 years he held the reins at Perth Racecourse. Under his chairmanship the racecourse was transformed into one of the most popular tracks in the UK.

In addition to his contribution to the racing industry, Mr Whitaker served as chair of the Wemyss Development Company, the Securities Trust for Scotland plc and was a director of the Ivory and Sime Isis Trust.

He is survived by his wife Fiona, daughters Jo and Lucy, son Tim and 10 grandchildren.

Leslie William Anderson ACMA CA

Leslie William Anderson ACMA CA died on 26 December 2015 aged 77. He was born on 14 July 1938 and admitted to membership on 29 March 1963. After qualifying, Mr Anderson worked with Standard Telephones & Cables Ltd, was later financial controller of McDonnell Information Systems Ltd, and prior to retirement was a sole practitioner.

William Rowland Christie BA CA

William Rowland Christie BA CA, who lived in St Jean de Beauregard, France, died in May 2015 aged 64. He was born on 17 March 1951 and admitted to membership on 20 February 1981. After qualifying Mr Christie took a position with G Gufflet et Cie SA, and prior to retirement was managing director and latterly an independent management consultant with St Dupont SA.

Stewart Philip Duncan CA

Stewart Philip Duncan CA, who lived in Peterhead, died on 2 February 2016 aged 76. He was born on 22 May 1939 and admitted to membership on 20 November 1964. After qualifying, Mr Duncan took a position with George Sellar & Son Ltd, was later a partner with MacBean & Reid, and prior to retirement was a sole practitioner.

Neil Alexander Mclagan Ferguson MA CA

Neil Alexander Mclagan Ferguson MA CA, who lived in Welwyn Garden City, Hertfordshire, died on 16 February 2016 aged 90. He was born on 23 August 1925 and admitted to membership on 30 March 1955. After qualifying, Mr Ferguson took a position with Layton-Bennett, Billingham & Co, was later a lecturer at the London School of Economics and Political Science, and prior to retirement was principal lecturer at the City of London Polytechnic.

Frederick Cyril Flood CA

Frederick Cyril Flood CA, who lived in Dunstable, died on 14 March 2016 aged 75. He was born on 20 April 1940 and admitted to membership on 18 December 1968. After qualifying, Mr Flood took a position with Miller Prideaux & Co, was later a partner with Norman Philips & Co, and prior to retirement was a sole practitioner.

James Lyon ACMA CA

The death has been announced of James Lyon ACMA CA, who lived in Aberdeen and was born on 29 November 1926. He was admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 1 September 1950. After qualifying, Mr Lyon took a position with British Polar Engines Ltd, was later management accountant with McCrae & Dew Ltd, and prior to retirement was financial director at Charcon Tunnels.

George McKenzie CA

George McKenzie CA, who lived in Harpenden, Hertfordshire, died on 28 February 2016 aged 83. He was born on 12 October 1932 and admitted to membership on 19 September 1958. After qualifying, Mr McKenzie took a position with Smiths (Park Butchers) Ltd, was later director of The Guardian Building Society, and prior to retirement was director of Countrywide Property Two.

Michael McLaughlin CA

The death has been announced of Michael McLaughlin CA, who lived in Victoria, Australia, and was born on 30 April 1937. He was admitted to membership on 23 November 1962. After qualifying, Mr McLaughlin worked with Horace Marshall & Sons Ltd, was later with Websters Publications Ltd, and prior to retirement was a marketing representative at IBM (Australia) Ltd.

Donald Ross Morrison CA

Donald Ross Morrison CA, who lived in Bellevue, USA, died on 27 January 2016 aged 84. He was born on 28 January 1931 and admitted to membership on 16 September 1953. After qualifying, Mr Morrison took a position with Riddell, Stead Graham & Hutchinson, was later president of Allied Software Inc, and prior to retirement was a system analyst at Boeing.

Cornelius Frederick Smith FCA

Cornelius Frederick Smith FCA, who lived in Dublin, died on 26 January aged 98. He was born on 20 January 1918 and admitted to membership via Chartered Accountants Ireland on 1 February 1974.

Ian Stewart CA

Ian Stewart CA, who lived in Glasgow, died on 11 March 2016 aged 83. He was born on 6 January 1933 and admitted to membership on 18 September 1959. After qualifying Mr Stewart took a position with Treron Ltd, was later office manager at Wright Johnston & Mackenzie, and prior to retirement was company secretary at Robertson Outerwear Ltd.

Douglas Alexander Tulloch CA

Douglas Alexander Tulloch CA, who lived in London, died on 17 March 2016 in a skiing accident in the Austrian Alps aged 29. The son of Edinburgh-based investor Angus Tulloch, he was born on 12 February 1987 and admitted to membership on 24 January 2014. Mr Tulloch completed his apprenticeship with Andrew Hamilton & Co Ltd, and prior to his death worked in asset management at EY.

Leslie Denis Watson CA

The death has been announced of Leslie Denis Watson CA, who lived in Prestwick, and was born on 18 December 1934. He was admitted to membership on 30 March 1960. After qualifying Mr Watson took a position with Castleton, Elliot & Co, was later managing director at Cochrane & Johnson Ltd, and prior to retirement was a sole practitioner.

Anne Blair Wood CA

Anne Blair Wood CA, who lived in Glasgow, died on 19 December 2015 aged 85. She was born on 19 June 1930 and admitted to membership on 19 September 1953. Mrs Wood was one of the first 100 woman members with the institute. After qualifying, she took a position with David Strathie & Co, was later with Ernst & Whinney and prior to retirement worked at Barrie (Thomas) & Co.